The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.